New York State sales tax is 4 percent statewide, but your total rate depends on your county
New York has a base sales tax of 4 percent set by the state. However, most counties add their own local tax on top of that amount. Your total sales tax rate — what you actually pay at checkout — is the state rate plus your county's rate combined. This means the rate you pay in New York City is different from the rate in Buffalo, which is different from the rate in the Adirondacks.
The combined rate ranges from 4 percent in some counties to 8.875 percent in New York City. Where you make the purchase matters more than what you buy, though certain products are taxed differently or not taxed at all regardless of location.
Key Takeaways
- New York State's base sales tax is 4 percent, but counties add local tax on top, making your total rate between 4 and 8.875 percent depending on where you shop.
- New York City has the highest combined rate at 8.875 percent (4 percent state plus 4.875 percent city and county combined).
- Groceries, prescription medications, and certain medical equipment are not subject to sales tax in New York.
- Some counties have different rates for different types of purchases — for example, restaurant meals may have a higher rate than grocery items in the same location.
Combined sales tax rates by major New York counties
The table below shows the combined state and local sales tax rate for some of New York's largest counties. Rates are current as of 2024, but counties can change their local rates, so confirm the current rate with your local tax assessor or the New York Department of Taxation and Finance before relying on a specific number for business purposes.
| County | Combined Rate |
|---|---|
| New York City (New York County) | 8.875% |
| Westchester County | 8.0% |
| Nassau County | 8.875% |
| Suffolk County | 8.875% |
| Erie County (Buffalo area) | 8.75% |
| Monroe County (Rochester area) | 8.0% |
| Onondaga County (Syracuse area) | 8.0% |
| Albany County | 8.0% |
| Tompkins County (Ithaca area) | 8.0% |
| Saratoga County | 8.0% |
If your county is not listed, you can find your exact combined rate on the New York Department of Taxation and Finance website by entering your ZIP code or county name. Rates can vary even within a county in rare cases, so the ZIP code lookup is the most precise method.
What is and is not taxed in New York
Groceries and food for home consumption are not taxed. This includes bread, milk, vegetables, meat, frozen foods, and other items you buy to cook or eat at home. However, prepared foods — items sold hot or ready to eat — are taxed at the full sales tax rate. A sandwich from a deli counter is taxed. A loaf of bread from the shelf is not.
Prescription medications are not taxed. Over-the-counter medications like aspirin, cold medicine, and vitamins are taxed. Medical equipment such as wheelchairs, canes, and diabetic testing supplies are not taxed if they have a prescription or medical order.
Clothing and footwear under $110 per item are not taxed. A pair of shoes for $80 is not taxed. A coat for $150 is taxed on the full amount. Accessories like hats, belts, and gloves are taxed regardless of price.
Restaurant meals and beverages are taxed. This includes eating in, takeout, and delivery. Some counties tax prepared food at the standard rate; others have a separate, sometimes lower rate for certain prepared foods. Check your county's rules if you eat out frequently.
How sales tax is calculated at the register
The sales tax is calculated on the subtotal before any discounts or coupons are applied in most cases. If you buy an item for $100 and use a $10 coupon, the tax is calculated on $90. However, some retailers calculate tax on the original price and then apply the discount — this varies by store policy and the type of coupon.
The tax amount is rounded to the nearest cent. If the calculation results in $8.374, it rounds to $8.37. If it results in $8.375, it rounds to $8.38.
Sales tax on online and out-of-state purchases
If you order from an online retailer that has a physical location in New York or meets certain sales thresholds in the state, New York sales tax applies to your order. The retailer collects the tax based on your delivery address, so the rate depends on where the item is being shipped.
If you order from a retailer with no New York presence and below the sales threshold, no New York sales tax is charged at checkout. However, New York residents are technically required to pay use tax on such purchases when filing their state income tax return — though this is rarely enforced for individual purchases.
Sales tax exemptions for specific groups
Certain organizations and individuals can make purchases without paying sales tax if they have the proper documentation. Nonprofits registered with New York State, schools, and government agencies can purchase items tax-free using a resale certificate or exemption certificate. Farmers can purchase certain equipment and supplies tax-free.
If you believe you may have access to for an exemption, contact the New York Department of Taxation and Finance to request the appropriate certificate. You will need to provide documentation of your status — such as your nonprofit registration number or school identification — before the exemption applies.
Frequently Asked Questions
Is sales tax included in the price shown on the shelf?
No. The price on the shelf or tag is the pre-tax price. Sales tax is added at checkout. This is why the total you pay is higher than the labeled price.
Do I pay sales tax if I buy something in one county and use it in another?
You pay the sales tax rate of the county where you make the purchase, not where you use the item. If you buy something in Erie County and take it home to Monroe County, you paid Erie County's rate.
What if a store charges me the wrong sales tax rate?
Ask the cashier or manager to recalculate the charge. If the error is small, many stores will correct it on the spot. For larger errors, you can contact the New York Department of Taxation and Finance with your receipt and the store's name and location.
Are there different tax rates for different types of clothing?
No. All clothing and footwear under $110 per item are taxed the same way — not taxed. Items $110 and over are fully taxed. The type of clothing does not matter.
Do I owe sales tax on items I buy out of state and bring into New York?
If you bought the item in another state and paid that state's sales tax, you do not owe New York sales tax on it. However, if you bought it tax-free out of state, you may owe New York use tax when you bring it in, though this is rarely enforced for personal purchases.